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Badal-Valero, E, Alvarez-Jareño, JA and Pavía, JM (2018). Combining Benford's Law and machine learning to detect money laundering. An actual Spanish court case. Forensic Science International 282, pp. 24-34. DOI:10.1016/j.forsciint.2017.11.008. | ||||
Crisan, D and Gota, DI (2023). The First-Digit Law application in digital forensics in crystal forgery research. Proceedings of 3rd International Conference on Electrical, Computer, Communications and Mechatronics Engineering (ICECCME), Tenerife, Canary Islands, Spain, pp. 1-7. DOI:10.1109/ICECCME57830.2023.10253354. | ||||
Das, RC, Mishra, CS and Rajib, P (2017). Detection of Anomalies in Accounting Data Using Benford’s Law: Evidence from India. Journal of Social Science Studies 4(1), pp. 123-139. DOI:10.5296/jsss.v4i1.9873. | ||||
Etim, ES, Daferighe, EE, Inyang, AB and Ekikor, ME (2023). Application of Benford’s Law and the Detection of Accounting Data Fraud in Nigeria. International Journal of Auditing and Accounting Studies 5(2) pp. 119-163. DOI:10.47509/IJAAS.2023.v05i02.01. | ||||
Fonseca, PMT da (2016). Digit analysis using Benford's Law: A Bayesian approach. Masters Thesis, ISEG - Instituto Superior de Economia e Gestão, Lisbon School of Economics & Management, Portugal. | ||||
Jianu, Io and Jianu, Iu (2021). Reliability of Financial Information from the Perspective of Benford’s Law. Entropy 23(5), article no. 557. DOI:10.3390/e23050557. | ||||
Mataković, IC (2019). The empirical analysis of financial reports of companies in Croatia: Benford distribution curve as a benchmark for first digits. Croatian Review of Economic, Business and Social Statistics (CREBSS) 5(2), pp. 90-100 . DOI:10.2478/crebss-2019-0014. | ||||
Mataković, H (2021). Tourism Data in Croatia Assessed by Benford's Law. Journal of Public Administration, Finance and Law 19, pp. 166-184. DOI:10.47743/jopafl-2021-19-13. | ||||
Montaño, VS, Utida, S and Remolar, A (2017). Forensic Analytics of Financial Report in Philippines Property Sector. The Benford's Law Application. Munich Germany: Grin Verlag. ISSN/ISBN:9783668543904. | ||||
Nwoye, UJ, Adeniyi, SI and Abiahu, MFC (2020). Achieving Transparent IFRS Financial Reporting In Nigeria And Ghana: The B & B Model Effect. Journal of Taxation and Economic Development 19(2), pp. 34-64 . | ||||
O'Mahony, L, O'Sullivan, DJP and Nikolov, NS (2023). On the Detection of Anomalous or Out-of-Distribution Data in Vision Models Using Statistical Techniques.. In: Proceedings of the 3rd International Conference on Artificial Intelligence and Computer Vision (AICV2023), March 5–7, 2023. AICV 2023. Lecture Notes on Data Engineering and Communications Technologies, vol 164. Springer, Cham.. DOI:10.1007/978-3-031-27762-7_40. | ||||
Omerzu, N and Kolar, I (2019). Do the Financial Statements of Listed Companies on the Ljubljana Stock Exchange Pass the Benford’s Law Test?. International Business Research, Canadian Center of Science and Education 12(1), pp. 54-64, January. DOI:10.5539/ibr.v12n1p54. | ||||
Othman, R, Ameer, R and Laswad, F (2019). Forensic Auditing Tools in Detecting Financial Statements' Irregularities: Benford's Law and Beneish Model in the Case of Toshiba. In: R. Marques, C. Santos, & H. Inácio (Eds.), Organizational Auditing and Assurance in the Digital Age, Hershey, PA: IGI Global, Chapter 13, pp. 256-275. DOI:10.4018/978-1-5225-7356-2.ch013. | ||||
Prudêncio, ARG (2015). Aplicação da Lei de Benford para o controlo das demonstrações financeiras de entidades bancárias [Application of Benford's Law for the control of the financial statements of banking entities]. Masters Thesis, Universidade de Lisboa. Instituto Superior de Economia e Gestão. POR | ||||
Wiryadinata, D, Sugiharto, A and Tarno (2023). The Use of Machine Learning to Detect Financial Transaction Fraud: Multiple Benford Law Model for Auditors. Journal of Information Systems Engineering & Business Intelligence 9(2), pp. 239-252. DOI:10.20473/jisebi.9.2.239-252. |